Wendy is a self-employed masseuse and does not maintain an office in her home. She does neck massages for office workers and travels to three office buildings each work day. It is 10 miles from home to the first office. It is 13 miles from the first office to the second and 5 miles from the second office to the third office. It is 5 miles from the last office back home. Categorize Wendy's total 33 daily miles as deductible and non-deductible and why